Treasury Laws Amendment (COVID-19 Economic Response No. 2) Act 2021 (79 of 2021)

Schedule 3   Tax-free treatment of payments from COVID-19 business support programs

Income Tax Assessment Act 1997

1   Section 11-55 (table item headed "Coronavirus economic response")

After:

State and Territory grants to small business relating to the recovery from the coronavirus


59-97

insert:

Commonwealth small business support payments relating to the coronavirus


59-98